https://www.taxtmi.com/caselaws?id=314478 ITAT Kolkata quashed the scrutiny assessment order as void ab initio due to lack of jurisdiction. The AO who issued notice u/s 143(2) and completed assessment u/s 143(3) lacked territorial jurisdiction over the assessee under CBDT Instruction No. 1/2011, as the assessee had filed nil income return. The tribunal held that without proper jurisdiction at the threshold stage of issuing notice u/s 143(2), the entire assessment proceedings became invalid. The assessee's appeal was allowed and the assessment order was declared a nullity. en-us Mon, 08 Apr 2024 00:00:00 +0530 Thu, 13 Jun 2024 13:29:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314478 ITAT Kolkata quashed the scrutiny assessment order as void ab initio due to lack of jurisdiction. The AO who issued notice u/s 143(2) and completed assessment u/s 143(3) lacked territorial jurisdiction over the assessee under CBDT Instruction No. 1/2011, as the assessee had filed nil income return. The tribunal held that without proper jurisdiction at the threshold stage of issuing notice u/s 143(2), the entire assessment proceedings became invalid. The assessee's appeal was allowed and the assessment order was declared a nullity. Case-Laws Income Tax Mon, 08 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314478